I think very few people have heard them, just beta testers. Their impressions on PS Audio's forum have been generally quite positive, with three caveats. First, the Transport/DAC supposedly sounds best on high-res formats that are not widely available commercially. Second, the units supposedly sound best plugged directly into an amp rather than a preamp, which creates a problem if you listen to vinyl. Third, the products may not be completely bug-free at this point and some of the functionality (like wireless music server capabilities) has yet to be developed and is not scheduled to be released until the end of the year.